- 5 - February order), that supersedes the May order and establishes petitioner’s support obligation at “$593.38 bi-weekly for one child”. Mortgage payments are not referenced in the February order. The biweekly payments totaling $15,4801 were withheld from petitioner’s wages during the year in issue. Although the terms of the May order differ from the terms of the February order, simple mathematics establishes that petitioner’s support obligation as stated in terms of dollars and cents did not change from one order to the next. The manner in which petitioner treated support payments (including mortgage payments made directly to the mortgagee or indirectly to his former spouse) on his Federal income tax returns for years after he separated from his former spouse, but prior to the year in issue, has not been made part of the record. As relevant here, on his timely filed 2002 Federal income tax return petitioner claimed a $7,800 alimony deduction. In the notice of deficiency, respondent disallowed that deduction because petitioner had “not provided verification * * * [he was] entitled to the credit”.2 Respondent further determined that the underpayment of tax required to be shown on petitioner’s 2002 return is due to negligence or intentional disregard of rules or 1 This amount is rounded, as $595.38 multiplied by 26 equals $15,479.88. 2 Following the parties’ lead, we ignore respondent’s misuse of the term “credit”.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011